Category:Church of Spiritual Technology

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Church of Spiritual Technology

Hollywood Guaranty Building
Formation May 28, 1982 (1982-05-28)
Jurisdiction us_ca
Type Sea Org
95-3781769
Registration no. C1074287
Headquarters 6331 Hollywood Blvd. Ste 1200, Los Angeles, California, USA
Coordinates 34°6′6.87″N 118°19′40.36″W / 34.1019083°N 118.3278778°W / 34.1019083; -118.3278778
President
Russell Bellin[1]
Secretary
Jeanne Reynolds
Treasurer
Arthur Bolstad
Agent
Jeanne Reynolds
Subsidiaries Author Services Inc
Mile High, Inc
A logo of the Church of Spiritual Technology

The Church of Spiritual Technology, also known as CST, is a Californian 501(c)(3) non-profit corporation[2], incorporated in 1982, which owns all the copyrights of the estate of L. Ron Hubbard. The CST is doing business as L. Ron Hubbard Library. The organization receives its income from royalty fees paid to it by licensing of the copyrighted materials of Dianetics and Scientology to Scientology-connected organizations approved by the Religious Technology Center, and from its wholly owned for-profit subsidiary Author Services Inc. which publishes and promotes Hubbard's fiction works.[3]

In a 1993 memorandum by the Church of Scientology International, the role and function of CST has been described as follows:

"[...] CST [...] is an autonomous church of the Scientology religion outside of the international Scientology ecclesiastical hierarchy. CST conducts an extensive program of activities to preserve and archive the Scientology Scriptures for use by future generations. CST also owns the option to acquire RTC's rights to the Scientology advance[d] technology and religious marks under three narrowly defined sets of circumstances, each of which contemplates a serious threat to continued existence of the religion. CST is the principal beneficiary of Mr. Hubbard's estate, provided that it obtains recognition of its tax-exempt status. [...]"[4]

Corporate Information

The Creston Ranch where L. Ron Hubbard spent his final years, currently owned by CST.

Basic Information

The Church of Spiritual Technology (CST) was incorporated by Sherman Lenske in Woodland Hills, California on May 27th, 1982[5]. The Bylaws of CST were signed on June 7th, 1982 by its General and Special Directors, who were at that time Lyman Spurlock, Rebecca Pook, Maria Starkey, Stephen A. Lenske, Sherman D. Lenske and Lawrence A. Heller[6]. In 1986, CST's Articles of Incorporation were amended to clarify the "disposition of the corporation's assets upon dissolution"[7].

On August 18th, 1993, CST filed an application for tax exemption under section 501(c)#501(c)(3)|501(c)(3) of the Internal Revenue Code[8]. The Internal Revenue Service granted CST's request for exemption through an official recognition letter on October 1st, 1993[9].

At the time of the filing for tax exemption, the following individuals held corporate positions at CST: The Board of Trustees was composed of John Allcock, David Lantz and Russell Bellin. Thomas Vorm, Russell Bellin and Catherine Schmidt formed the Board of Directors. CST's president was Russell Bellin, its vice-president Thomas Vorm, its secretary Jane McNairn and its treasurer Catherine Schmidt[8].

Licensing of Trademarks & Service Marks

The existence and founding of CST is intimately connected to the creation of the Religious Technology Center, which was incorporated on January 1st, 1982. Shortly after its inception, RTC received on May 16th 1982 "the ownership, supervision and control" of the trademarks and service marks, identifying "Scientology applied religious philosophy" and "Dianetics spiritual healing technology" by the originator and founder of Scientology, L. Ron Hubbard through a so-called "Assignment Agreement"[10].

This agreement was subject to an additional "Option Agreement" between Hubbard, RTC and CST. In two so-called "Option Agreements" from May 1982, Hubbard granted CST the right to purchase at any time from RTC the "Marks", the "Advanced Technology" and all the rights to them for the sum of $ 100[11][12].

Parallel and similar sounding agreements between Hubbard, RTC and CST were created during that period concerning the so-called "Advanced Technology," which consists of unpublished derivates of Scientology's confidential "Advanced technology"[13].

Under these agreements, RTC is forced to turn over 90% of its net income to CST. A document from 1991, reflecting the "financial money flows" of RTC during the year 1989, actually showed a turnover of 59% of RTC's net income towards CST[14].

Other examples of trademarks and service marks, which are owned by CST are The Way to Happiness and The Way to Happiness symbol. As such, CST operates as the L. Ron Hubbard Library.[15]

California corporate information

California Business Search as of December 15, 2014:

Entity Name: CHURCH OF SPIRITUAL TECHNOLOGY
Entity Number: C1074287
Date Filed: 05/28/1982
Status: ACTIVE
Jurisdiction: CALIFORNIA
Entity Address: 419 N LARCHMONT BLVD #86
Entity City, State, Zip: LOS ANGELES CA 90004
Agent for Service of Process: JEANNE REYNOLDS
Agent Address: 3500 W OLIVE AVE
Agent City, State, Zip: BURBANK CA 91505

Archives

The CST oversees the Scientology scriptural archiving project, which aims to preserve the works of Hubbard on stainless steel tablets and encased in titanium capsules in specially constructed vaults throughout the United States.[16] The most famous example is the Trementina Base, an underground vault built into a mountainside near Trementina, New Mexico. It is marked by a CST logo visible only from the air and was built in the late 1980s.[17][18]

Structure

The very first time the Church of Spiritual Technology was mentioned publicly to scientologists by COB RTC David Miscavige in 2000 on the New Year's event. [19] Its founders included Meade Emory,[20] a non-Scientologist who used to work for the Internal Revenue Service but went into private practice as a tax lawyer. He was hired as a specialist for the complex Internal Revenue Codes. The Church of Scientology International and most Scientology organizations settled with the IRS about 11 years later when the service passed a resolution in 1993 declaring them tax-exempt.

Unlike other Scientology organizations (which require all corporate officers to be Scientologists in good standing), as well as the Scientologist general directors and staff, the Church of Spiritual Technology includes "Special Directors" who are not required to be Scientologists, but who are required to be lawyers "to ensure that CST takes no action to jeopardize its tax-exempt status" (CST vs. IRS, US Claims Court No. 581-88T, June 29, 1992).[21]

Tax information

Updated May 9, 2018 (2018-05-09)
Registration
Name Church Of Spiritual Technology
EIN 95-3781769
Subsection 03
Deductibility 1 - Contributions are deductible.
Ruling date 10/1993


Lobbyist activity

Church of Spiritual Technology

Year/Period Income Agencies lobbied Doc ID Firm Client Lobbyist Issues
2005 Year-End $9999 US House of Representatives, US Senate 3084dad0-ab5b-46b7-b57e-e6c4487ceb6b Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP Church of Spiritual Technology Richard Wortman
2006 Year-End $9999 US House of Representatives, US Senate 200037690 Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP Church of Spiritual Technology Peter Klestadt
2007 Mid-Year $9999 US House of Representatives, US Senate 200056738 Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP Church of Spiritual Technology Peter Klestadt
2007 Year-End $9999 US House of Representatives, US Senate 300005807 Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP Church of Spiritual Technology Peter Klestadt

See also

Notes

  1. The History of Scientology's Weird Vaults - The Bizarre Battlefield Earth Connection! August 31, 2013, Tony Ortega, Underground Bunker
  2. Letter by the Internal Revenue Service to Flemming Paludan, Regional Director, Danish Tax-Office, Washington, D.C., USA, December 22nd, 1993
  3. Author Services, Inc. (ASI) representing the literary, theatrical and musical works of L. Ron Hubbard.
  4. Summary Description of Other Scientology Organizations - CST (Church of Spiritual Technology), Author's Family Trust, ASI (Author Services Inc.) - CSI Prod. 11-4-93, Bate Stamp: 151412 - 151413, Ex. 1-8, Washington, DC 1993
  5. Articles of Incorporation of Church of Spiritual Technology, Endorsed Filed in the Office of the Secretary of State of the Sate of California, Woodland Hills, California, May 27th, 28th & June 1st, 1982
  6. Bylaws of Church of Spiritual Technology, California, June 7th, 1982
  7. Certificate of Amendment of Articles of Incorporation - Church of Spiritual Technology, Endorsed filed in the Office of the Secretary of State of the State of California, Bate Stamp: 02008 - 02009, California, April 9th, May 13th & 14th, 1986
  8. 8.0 8.1 Form 1023 - Application for Recognition of Exemption Under Section 501 (c) (3) of the Internal Revenue Code - Church of Spiritual Technology, Washington, DC, August 18th, 1993
  9. Recognition Letter for 501(c)(3) tax-exempt status - Church of Spiritual Technology, Washington, DC, October 1st, 1993
  10. "Assignment Agreement (LRH/RTC) (Marks)", Notarized Agreement between L. Ron Hubbard and the Religious Technology Center, County of Los Angeles, California, May 16th, 1982
  11. "Option Agreement (Marks)", Notarized Agreement between L. Ron Hubbard and the Church of Spiritual Technology, County of Los Angeles, California, May 10th, 1982/July 9th, 1982
  12. Option Agreement (Advanced Technology-U.S.) - Notarized Agreement between L. Ron Hubbard and the Church of Spiritual Technology, California, May 10th & July 9th, 1982
  13. "Assignment Agreement (LRH/RTC) (Advanced Technology - US)", Notarized Agreement between L. Ron Hubbard and the Religious Technology Center, Los Angeles, California, May 10th & 16th, 1982
  14. "Religious Technology Center - Analysis of Financial Flows 1989", Exhibit I-9 for Application for Tax-Exempt Status 501(c)(3), Bate Stamp: CSI Prod 11-4-93 151414
  15. How to obtain permission to reprint The Way to Happiness booklets, The Way to Happiness Foundation International. Retrieved 2006-12-02.
  16. Henderson, Bob (1991-07-25). "Vault to get Hubbard's writings". St. Petersburg Times. Retrieved 2007-12-12.
  17. WashingtonPost.com - 'A Place in the Desert for New Mexico's Most Exclusive Circles', Richard Leiby, Washington Post, p D01 (November 27, 2005)
  18. Cooper, Anderson (2005-12-02). "Inside the Church of Scientology" (Transcript). Anderson Cooper 360. CNN. http://edition.cnn.com/TRANSCRIPTS/0512/02/acd.01.html. Retrieved 2007-09-23.
  19. New Year 2000 event speech excerpt, by D.Miscavige
  20. Faculty | UW School of Law
  21. CST vs. IRS - United States Claims Court, June 29 1992

External links

  • Scientology's shell game.
  • CST vs. IRS 1992 "The Articles of Incorporation require that CST have three such Special Directors, and further requires that they be lawyers in order to ensure that CST takes no action to jeopardize its tax-exempt status. The General Directors and staff of CST are, however, closely linked to other Scientology organizations. The General Directors (the governing body) must be in good standing with the mother church. Staff members are required to be members of the Sea Org. Trustees of the organization are required to have been Scientologists for at least eight years, and must be highly trained in the teachings and technology of Scientology. CST trustees are also required to remain actively involved in giving and receiving Scientology services. They must also participate in at least twelve and one half hours of training per week."

Subcategories

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